so much thereof as he may find to be justly due by the state, if payment thereof be authorized by law, and there be an appropriation not exhausted or expired, out of which it is properly payable, he shall issue his warrant on the treasurer, specifying to whom and on what account the money mentioned therein is to be paid, and to what appropriation the same is to be charged. On the presentation of such warrant to the treasurer, he shall ascertain whether the same has been drawn in pursuance of an appropriation made by law, and if he find it to be so, he shall in that case, but not otherwise, endorse his check upon said warrant, directed to some depository, which check shall be payable to the order of the person who is to receive the money therein specified. All claims required by law to be allowed by any court and payable out of the state treasury, shall have the seal of the court allowing or authorizing the payment of the same, affixed by the clerk of such court to his certificate of its allowance; and no such claim shall be audited and paid by the auditor, unless the seal of such court be thereto attached as aforesaid. No tax or fee shall be charged by the clerk for fixing his seal to the certificate referred to in this act.

6. The treasurer shall draw no check on any depository unless there be money enough therein to the credit of the treasury to pay such check. And no depository holding money to the credit of the treasury shall pay out the same, or any part thereof, except upon check of the treasurer endorsed on a warrant of the auditor authorizing such check.

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7. When appropriation has been made by law, subject to the order or payable on the requisition of a particular officer, board, or person, the order or requisition in writing of such officer, board, or person shall be sufficient authority to the auditor to issue his warrant for the same or any part thereof: Provided, the appropriation has not expired and the amount thereof shall not be exceeded.

8. Every appropriation or so much thereof as may remain undrawn at the end of three years after the passage of the act by which such appropriation was made, shall be deemed to have expired and no warrant shall thereafter be issued upon it.

9. No claim shall be allowed by the auditor after five years from the time when it might by law have been presented for payment. No petition shall be received in either branch of the legislature claiming a sum of money, or praying the settlement of unliquidated accounts, unless it be accompanied with a certificate of disallowance by the auditor, or by the officer, board, or person whose order or requisition was necessary to authorize payment thereof, stating the reason why it was rejected. Nor shall a petition be presented to the legislature for the payment of any claim against the State which might have been asserted under the provisions of chapter thirty-seven of the code, unless it be accompanied by a copy of the record of the proceedings of the proper court upon such claim.

10. The auditor may administer oaths in relation to any claim presented to him in his official character.

ACCOUNTS TO BE KEPT OF APPROPRIATIONS AND DISBURSEMENTS.

11. The auditor and treasurer shall each keep in books to be used for that purpose exclusively, an account of every appropriation made by law, and of the several sums drawn thereon, so that the said books may show, at all times the balance undrawn on each appropriation. The account so kept shall be compared every quarter year and the errors, if any, be corrected.

12. When the treasurer issues his check on a depository, he shall credit the same to the account of such depository, and charge it to the general account of receipts and disbursements mentioned in the fifth section of this chapter. The auditor shall keep accounts of the particular heads of expenditures, and when he issues his warrant on the treasurer shall credit the treasurer's account therewith and charge the same under the particular head of expenditure to which it properly belongs, distinguishing especially the disbursements on account of the capital and annual income of the school fund, as before directed in relation to the receipts belonging to the said fund.

13. At the end of every quarter of the year, the general account of the treasurer kept on the books of the auditor's office shall be compared with the general account of receipts and disbursements kept by the treasurer, and the errors, if there be any in either, corrected, the receipts and disbursements of the quarter be adjusted and ascertained, and a balance be struck showing the amount then in the treasury, which balance shall be carried forward in the books of both offices to the account for the next quarter.

14. The treasurer shall cause his account with each depository to be settled at the end of every quarter of the year and the balance in such depository to the credit of the treasury to be carried forward to the account of the next quarter. The state treasurer shall in his semiannual report of money on deposit in each depository, show the rate of interest, and the amount and character of security, including the penalty of the bond and the names of the securities given by each depository. He shall also, at least once in every two months, report to said board the amount of state funds in each depository, so far as appears by the papers and records in his office.

INDIVIDUAL ACCOUNTS WITH THE STATE.

15. There shall be kept in the auditor's office all necessary and proper accounts of persons having pecuniary transactions with the State, and especially the auditor shall audit, adjust and settle the accounts of all persons employed in the collection of any part of the public revenue including the school fund, and keep proper accounts for that purpose.

ANNUAL REPORT OF THE AUDITOR.

16. The annual report of the auditor shall be furnished to the governor within one week after the end of the fiscal year. It shall contain a statement of the receipts and disbursements, under the proper general heads, during the preceding fiscal year, and show the balance in the treasury at the beginning and end of that year. It shall also contain an estimate of the revenue and expenditures for the current year, with similar statements and estimates respecting the school fund. It shall show the indebtedness of the State, and the balances standing at the end of the year to the credit of the several unexpired appropriations, specifying in each case the date when the appropriation was made. The report shall be accompanied with such remarks as may serve to explain the amounts of receipts and disbursements and the balances and estimates reported. In it the auditor shall point defects which may occur to him in the revenue laws and suggest the proper remedies, and if, in his opinion, the future revenue be likely to prove insufficient, he shall recommend plans for increasing the revenue and suggest such new subjects of taxation, or such additional taxes on the old as he may deem proper.

out any

OFFICE HOURS; ABSENCE OF THE AUDITOR OR TREASURER, 17. The hours for transacting business in the offices of the auditor and treasurer shall be from eight o'clock in the morning until three o'clock in the afternoon, between the first day of April and the first day of November, and from nine in the morning until three in the afternoon during the remainder of the year.

18. When it is necessary for either of the said officers to be absent the other shall be informed thereof. During such absence the duties of the officer so absent may be performed by the clerk in his office, or by the chief clerk, if there be more than one. But if such

absence be for more than a day at any one time, the governor may appoint a proper person to discharge the duties of such officer during his absence. In either case the absent officer and his sureties shall be liable for any malconduct or neglect of the clerk or person so acting in his place.

FISCAL YEAR.

19. The fiscal year shall commence on the first day of October and end on the thirtieth day of September ensuing.

ACTS REPEALED.

2. All acts and parts of acts coming within the purview of this act and inconsistent therewith are hereby repealed.

CHAPTER XVIII.

(Acts 1882, p. 49.)

OF THE APPOINTMENT AND DUTIES OF THE ADJUTANT GENERAL TO BE EX-OFFI IO QUARTER MASTER GENERAL, STATE LIBRARIAN AND SUPERINTENDENT OF WEIGHTS AND MEASURES.

APPOINTMENT AND TERM OF OFFICE OF ADJUTANT GENERAL.

1. There shall be an adjutant general, with the rank of colonel, to

be appointed by the governor, whose term of office shall commence and end with that of the governor. But he shall, unless sooner removed, hold his office until his successor is appointed and qualified.

BREVET RANK OF.

2. The adjutant general shall have the brevet rank of brigadier general.

TO BE EX-OFFICIO QUARTERMASTER GENERAL.

3. The adjutant general shall be ex-officio quartermaster general, and as such shall do and perform all the duties appertaining to that office.

WHERE TO KEEP HIS OFFICE, &C.; HIS REMOVAL FROM OFFICE.

4. He shall keep his office at the seat of government; but when the public service requires it, the governor may direct him to remove with his office to any other place within the state.

5. He shall execute the orders of the governor, when not contrary to law, and keep a record thereof. He shall also report to the gov ernor, within one week after the end of every year, and at all other times when specially required to do so.

6. All accounts for expenditures necessary to the discharge of his duties, shall be paid, if there be any appropriation for the purpose, upon his requisition, approved by the governor.

7. The governor shall have power to remove the adjutant general whenever in his opinion the public interest will in any way be promoted by such removal. Vacancies in the office of adjutant general, arising from whatever cause, shall be filled for the unexpired term.

SPECIAL DUTIES.

8. The adjutant general shall discharge the duties required of him by the laws of the United States, that is to say: He shall distribute all orders from the commander-in-chief of the State to the several corps; attend all public reviews when the commander-in-chief of the State shall review the militia, or any part thereof; obey all orders from him relative to carrying into execution and perfecting the system of military discipline established by the laws of the United States for militia of the several states; furnish the blank forms of the different returns that may be required, and explain the principles on which they should be made; receive from the several officers of the different corps throughout the state returus of the militia under their command, reporting the actual situation of their arms, accoutrements and ammunition, their delinquencies and every other thing which relates to the general advancement of good order and discipline; make proper abstracts of the said returns and lay the same annually before the commander-in-chief of the state; and make return of the militia of the state, their arms, accoutrements and ammunition, to the president of the United States, on or before the first Monday in January in each year, according to the directions which may be given from time to time by the secretary of war. The adjutant general

shall also prepare general regulations prescribing what returns of the militia and volunteers shall be made, and how the same shall be made and regulating the powers and duties of the several officers and departments thereof; which regulations, if approved by the governor and not contrary to law, shall be respected and obeyed. He shall examine all pay rolls and claims for pay for military service, and certify the amount, if any, due thereon by the State.

AS QUARTERMASTER GENERAL.

9. The adjutant general, as quartermaster general, subject to the instructions of the governor, shall have charge of the ordinance, arms, accoutrements, ammunition, camp equipage, military apparatus, subsistence and stores belonging to the State; attend to the inspection, proving, safe-keeping, repair and preparation of the same for service; and direct where and in what manner they shall be kept or stored and the transportation and distribution thereof as may be necessary. Whenever the supply of any article necessary for military defence is insufficient, he shall make a report thereof to the governor and attend to procuring the same in such manner as may be authorized by law and ordered by the governor. Whenever any property of the State placed as aforesaid in his charge, which has been issued and not consumed, lost or destroyed, is no longer required for service, it shall be his duty to cause the same to be collected together, inspected and put in proper order and stored in some safe and proper place, to be designated by the governor. He shall have charge, subject to the instructions of the governor, of all captured property. With the advice and under the direction of the governor, he may sell or exchange, from time to time, such articles belonging to his department as may be found unserviceable or in a state of decay, or which he shall think it for the interest of the State to sell or exchange; but all arms condemned as unsafe, before they are offered for sale, shall be unbreached or broken so as to prevent their use as fire arms. The proceeds of such sales shall be paid into the treasury. With the like advice and direction he may cause any of the arms or military apparatus belonging to the State to be altered or improved. He shall cause proper accounts to be kept in his office of all property under his charge, showing what portion thereof is on hand and how the residue has been disposed of. He shall, with the approval of the governor, prescribe proper forms and regulations respecting the matters pertaining to his department and require proper returns thereof to be made to his office; and it shall be his duty to consolidate such returns and make report thereof to the governor. He shall also, as soon as he is commissioned as adjutantgeneral, make requisition upon the ordnance department of the war department of the United States for the immediate delivery to his order of the quota of ordnance, small arms and military equipments now due to the State of West Virginia under the acts of Congress providing for the distribution of arms to the several States